The proposal states that “Congress shall make no law that imposes a tax on a failure to purchase goods or services.” Rubio's office said it "would effectively reverse the ObamaCare individual mandate tax and prevent future attempts to tax individuals and businesses for failing to purchase goods and services Congress has deemed mandatory to have."

It has no chance of passing Congress but Republicans are making a renewed effort to stir public opposition. The individual mandate originated among conservative think tanks.

It is critical component of the Obamacare, with the Supreme Court upholding the law under the federal government’s ability to tax.

Companion legislation, H.J. Res. 28, has been introduced by Rep. Steven Palazzo, R-Miss. “ObamaCare is a disastrous policy that is not only destructive to job creation, it will also unleash the corrupt and scandal-ridden IRS on taxpayers simply for not buying health insurance,” Rubio said in a statement. “We should put our faith in the American people to decide what goods and services they want to buy, not have Congress dictate it and have the IRS empowered to harass Americans to make sure they do it. Let’s do everything we can to keep the IRS out of our health care and stop future congresses from forcing private citizens to spend their hard-earned money on products or services Washington is forcing on them.”

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